** Canadian drugmaker’s U.S.-listed shares up 9.4 pct at $83.07; biggest intra-day gain in two months

** Shares had fallen more than 19 percent since Friday, in their worst two-day fall since October

** Stock falls in after-hours trading on Monday after company said it would restate results for 2014 and 2015 after identifying some sales to drug distributor Philidor Rx Services that should have been recognized only when the drugs were dispensed to patients

** Analysts say accounting misstatement is not as bad as many were expecting

** “We view this as a marginal impact and certainly not one that warranted the significant pressure late in the day and after market yesterday,” Stifel Nicolaus analyst Annabel Samimy writes in client note